https://www.taxtmi.com/caselaws?id=155982 Section 4A of the Bengal Finance (Sales Tax) Act, 1941 was treated as applicable to notified goods even where the dealer was registered, because the statutory scheme of sections 4A, 4B and 14A was not confined to unregistered dealers. On penalty, the Tribunal held that seizure for want of a permit did not by itself sustain penalty where the permit was produced soon after interception and the proceedings were conducted in disregard of a binding interim court direction. It further held that penalty required a proper adjudication with reasonable opportunity of hearing, including an opportunity to explain the late production and delayed application for the permit. The existing penalty order was declared non est, the notices were quashed, and the matter was remitted for fresh decision after hearing. en-us Thu, 21 Dec 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155982 Section 4A of the Bengal Finance (Sales Tax) Act, 1941 was treated as applicable to notified goods even where the dealer was registered, because the statutory scheme of sections 4A, 4B and 14A was not confined to unregistered dealers. On penalty, the Tribunal held that seizure for want of a permit did not by itself sustain penalty where the permit was produced soon after interception and the proceedings were conducted in disregard of a binding interim court direction. It further held that penalty required a proper adjudication with reasonable opportunity of hearing, including an opportunity to explain the late production and delayed application for the permit. The existing penalty order was declared non est, the notices were quashed, and the matter was remitted for fresh decision after hearing. Case-Laws VAT and Sales Tax Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155982